﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-11-15T09:05:06-08:00</ReturnTs>
    <TaxPeriodEndDt>2020-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COVATI &amp; JANHSEN CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12 WALNUT STREET</AddressLine1Txt>
        <CityNm>PORT JEFFERSON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11777</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>112153963</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PORT JEFFERSON-SETAUKET YACHT CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PORT</BusinessNameControlTxt>
      <PhoneNum>6317510850</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 138</AddressLine1Txt>
        <CityNm>PORT JEFFERSON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11777</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KARL H JANHSEN</PersonNm>
      <PersonTitleTxt>COMMODORE</PersonTitleTxt>
      <PhoneNum>6317510850</PhoneNum>
      <SignatureDt>2021-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW COVATI</PreparerPersonNm>
      <PTIN>P00345558</PTIN>
      <PhoneNum>6319286300</PhoneNum>
      <PreparationDt>2021-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2019</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="IRS990-01" referenceDocumentId="IRS990ScheduleO-01" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="19009670">
      <PrincipalOfficerNm>KARL H JANHSEN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 138</AddressLine1Txt>
        <CityNm>PORT JEFFERSON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11777</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>294132</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <WebsiteAddressTxt>portjeffersonyachtclub.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1960</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>YACHT CLUB FOR MEMBERS WHO HAVE SAIL, POWER OR SMALL BOATS (CANOE,KAYAK). MOORINGS ARE RENTED TO TRANSIENT BOATERS AND A LAUNCH SERVICE IS PROVIDED FOR MEMBERS AND TRANSIENTS. ADULT AND CHILD SAILING LESSONS ARE PROVIDED FOR A FEE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>15</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>15</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>22</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>155086</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>140066</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>171098</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>148827</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1404</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>680</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>1365</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>972</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>328953</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>290545</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>105978</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>114399</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>223325</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>185054</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>329303</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>299453</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-350</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-8908</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>131961</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>110258</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>17967</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>5172</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>113994</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>105086</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>YACHT CLUB FOR MEMBERS WHO HAVE SAIL, POWER OR SMALL BOATS (CANOE,KAYAK). MOORINGS ARE RENTED TO TRANSIENT BOATERS AND A LAUNCH SERVICE IS PROVIDED FOR MEMBERS AND TRANSIENTS. ADULT AND CHILD SAILING LESSONS ARE PROVIDED FOR A FEE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>RUN AND MAINTAIN DOCKS AND MOORINGS FOR YACHT CLUB IN PORT JEFFERSON HARBOR. ORGANIZE ADULT AND JUNIOR SAILING PROGRAM.</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>22</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <InitiationFeesAndCapContriAmt>7569</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>142556</GrossReceiptsForPublicUseAmt>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>15</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>15</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <BooksInCareOfDetail>
        <PersonNm>RICHARD SPITZENBERGER</PersonNm>
        <PhoneNum>6313313140</PhoneNum>
        <USAddress>
          <AddressLine1Txt>9 RED BARN LANE</AddressLine1Txt>
          <CityNm>PORT JEFFERSON</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11777</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICHARD SPITZENBERGER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>4100</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>4100</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>140066</MembershipDuesAmt>
      <TotalContributionsAmt>140066</TotalContributionsAmt>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>148827</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>148827</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>680</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>4559</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3587</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>972</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>972</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>290545</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>150479</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>105279</TotalAmt>
        <ProgramServicesAmt>105279</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </CompDisqualPersonsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>9120</TotalAmt>
        <ProgramServicesAmt>9120</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4100</TotalAmt>
        <ProgramServicesAmt>4100</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>2044</TotalAmt>
        <ProgramServicesAmt>2044</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1772</TotalAmt>
        <ProgramServicesAmt>1772</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>36658</TotalAmt>
        <ProgramServicesAmt>36658</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>4312</TotalAmt>
        <ProgramServicesAmt>4312</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>32954</TotalAmt>
        <ProgramServicesAmt>32954</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>LAUNCH SERVICE</Desc>
        <TotalAmt>40990</TotalAmt>
        <ProgramServicesAmt>40990</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SAILING INSTRUCTION</Desc>
        <TotalAmt>20195</TotalAmt>
        <ProgramServicesAmt>20195</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DOCK MAINTENANCE</Desc>
        <TotalAmt>8804</TotalAmt>
        <ProgramServicesAmt>8804</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GROUNDS/HOUSE MAIN</Desc>
        <TotalAmt>7939</TotalAmt>
        <ProgramServicesAmt>7939</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>25286</TotalAmt>
        <ProgramServicesAmt>25286</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>299453</TotalAmt>
        <ProgramServicesAmt>299453</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>86974</BOYAmt>
        <EOYAmt>70739</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>4414</BOYAmt>
        <EOYAmt>704</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>460214</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>421399</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>40573</BOYAmt>
        <EOYAmt>38815</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>131961</BOYAmt>
        <EOYAmt>110258</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>17967</BOYAmt>
        <EOYAmt>5172</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>17967</BOYAmt>
        <EOYAmt>5172</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>113994</BOYAmt>
        <EOYAmt>105086</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>113994</BOYAmt>
        <EOYAmt>105086</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>131961</BOYAmt>
        <EOYAmt>110258</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-8908</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="19009670">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>460214</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>421399</DepreciationAmt>
        <BookValueAmt>38815</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>38815</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="19009670">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST WHEN WE ARE HIRING OUTSIDE CONTRACTORS OR EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPLOYEES HIRED TO DRIVE THE LAUNCHES ARE COMPENSATED BASED UPON SIMILAR JOBS HELD BY LAUNCH DRIVERS FOR OTHER COMPANIES ON PORT JEFFERSON HARBOR. SAILING SCHOOL INSTRUCTORS ARE COMPENSATED AT THE SAME LEVEL OF OTHER CAMP INSTRUCTORS ON LONG ISLAND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>LAUNCH AND NON-LAUNCH MEMBERS ARE VOTING MEMBERS AND THEY ELECT THE BOARD OF GOVERNORS AT AN ANNUAL MEETING HELD ON THE FIRST SUNDAY AFTER THE END OF THE FISCAL YEAR. A NOMINATING COMMITTEE RECOMMENDS THE BOARD OF GOVERNORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE EXPLANATION TO 7A</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED AND DISTRIUTED TO BOARD OF GOVERNORS AT A MONTHLY BOARD MEETING. ALL QUESTIONS ARE ANSWERED BEFORE THE FORM 990 IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>